Contribution Margin Ratio

a. Yountz Company budgets sales of $700,000, fixed costs of $20,500, and variable costs of $91,000. What is the contribution margin ratio for Yountz Company? (Enter your answer as a whole number.) %

b. If the contribution margin ratio for Vera Company is 30%, sales were $504,000, and fixed costs were $119,450, what was the income from operations? $